With reference to the Job Demands–Control Model, we empirically examine the effect of auditors’ work stress on audit … that (1) there is generally no pervasive deterioration in audit quality resulting from auditors’ work stress; (2) there is … a significant negative association between work stress and audit quality in the initial audits of new clients; and (3 …

Current literature on audit workload stress suggests that the pressure may adversely affect audit quality. However … of the audit resources to mitigate the stress effect. However, this study is unable to observe the number of non …

a large burden on successor auditors' audit resources. We refer to this strain, measured at the local-office level, as … auditor capacity stress. We examine the effect of auditor capacity stress on investor assessments of audit quality by … capacity stress than for clients of low-capacity-stress offices. That is, capacity stress appears to adversely impact perceived …